Tài liệu Chuẩn mực kế toán quốc tế IAS 32 pdf

... IFRS 7. IAS 32 1518© IASCFIntroductionReasons for revising IAS 32 IN1 International Accounting Standard 32 Financial Instruments: Disclosure andPresentation (IAS 32) * replaces IAS 32 Financial ... other transaction. IAS 32 BC© IASCF 1549Basis for Conclusions on IAS 32 Financial Instruments: PresentationThis Basis for Conclusions accompanies, but is not part of, IAS 32. BC1 This Basis ... in IAS 32. The main changesIN4 The main changes from the previous version of IAS 32 are described below.ScopeIN5 The scope of IAS 32 has, where appropriate, been conformed to the scope of IAS...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 2 pdf

... 2003 the IASB issued a revised IAS 2, which also replaced SIC-1. IAS 2 was amended by IFRS 8 Operating Segments (issued November 2006).The following Interpretation refers to IAS 2:•SIC -32 Intangible ... directlyrelated service contracts (see IAS 11 Construction Contracts); (b) financial instruments (see IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition ... published in this volume. * * * * * IAS 2 BC© IASCF 977Basis for Conclusions on IAS 2 InventoriesThis Basis for Conclusions accompanies, but is not part of, IAS 2.IntroductionBC1 This Basis...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 24 pdf

... 12–22EFFECTIVE DATE 23–23AWITHDRAWAL OF IAS 24 (REFORMATTED 1994) 24APPENDIXAmendment to IAS 30APPROVAL OF IAS 24 BY THE BOARDBASIS FOR CONCLUSIONS IAS 24© IASCF 1395a trading partner on acquisition ... a revised IAS 24.Since then, IAS 24 has been amended by the following IFRSs:• Amendment to IAS 19—Actuarial Gains and Losses, Group Plans and Disclosures(issued December 2004) IAS 1 Presentation ... (reformatted 1994)24 This Standard supersedes IAS 24 Related Party Disclosures (reformatted in 1994). IAS 24 BC1402© IASCFBasis for Conclusions on IAS 24 Related Party DisclosuresThis Basis...

Tài liệu Chuẩn mực kế toán quốc tế IAS 38 pdf

... IAS 38 BC© IASCF 1895Basis for Conclusions on IAS 38 Intangible AssetsThe International Accounting Standards Board revised IAS 38 as part of its project on ... versions of IAS 38 and IAS 36 Impairment of Assets. Therefore, the Board’s intention in revising IAS 38 as part of the first phase of the project was not to reconsider all of therequirements in IAS ... expenditure previously recognised as anexpense. IAS 38© IASCF 1861IntroductionIN1 International Accounting Standard 38 Intangible Assets (IAS 38) replaces IAS 38Intangible Assets (issued in 1998),...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 7 pptx

... received; IAS 7© IASCF 983International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out inparagraphs 1–54. All the paragraphs have equal authority but retain the IASC formatof ... 2008).As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 waschanged to Statement of Cash Flows. IAS 7© IASCF 98715 An entity may hold securities and loans for ... Statements. IAS 8 Accounting Policies, Changes inAccounting Estimates and Errors provides a basis for selecting and applying accountingpolicies in the absence of explicit guidance. IAS 7988© IASCFFinancing...

Tài liệu Chuẩn mực kế toán quốc tế IAS 8 ppt

... other information. IAS 8© IASCF 1007IntroductionIN1 International Accounting Standard 8 Accounting Policies, Changes in AccountingEstimates and Errors (IAS 8) replaces IAS 8 Net Profit or ... reconsider the other requirements of IAS 8.Changes from previous requirementsIN5 The main changes from the previous version of IAS 8 are described below. IAS 81010© IASCFInternational Accounting ... pronouncementsAPPROVAL OF IAS 8 BY THE BOARDBASIS FOR CONCLUSIONSIMPLEMENTATION GUIDANCE IAS 8 BC1028© IASCFBC22 The application of the concept of materiality is set out in two Standards. IAS 1 (as revised...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 10 ppt

... disclose that fact.Withdrawal of IAS 10 (revised 1999)24 This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999). IAS 10© IASCF 10419 The following are examples ... disclosure under paragraph 21. IAS 101038© IASCFIntroductionIN1 International Accounting Standard 10 Events after the Reporting Period (IAS 10)*replaces IAS 10 Events After the Balance ... under IAS 33); IAS 10© IASCF 1035International Accounting Standard 10Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 11 doc

... 42(b) (20) IAS 11© IASCF 1051International Accounting Standard 11 Construction Contracts (IAS 11) is set out inparagraphs 1–46. All the paragraphs have equal authority but retain the IASC formatof ... 493Year 3 Revenue (9,200 × 1.00) 9,200 6,808 2,392Expenses 8,200 6,068 2, 132 Profit 1,000 740 260 IAS 11 IE© IASCF 1063The status of its five contracts in progress at the end of year 1 ... Statements. IAS 8 Accounting Policies, Changes inAccounting Estimates and Errors provides a basis for selecting and applying accountingpolicies in the absence of explicit guidance. IAS 11© IASCF...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 12 docx

... of Financial Statements(as revised in 2007).† In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation. IAS 121080© IASCF(b) if the transaction affects either accounting profit ... of 320 . The entity does not recognise the deferred tax liability of 320 because it results from the initial recognition of the asset. IAS 12© IASCF 1071IN14 New disclosures required by IAS ... Standard.) IAS 12 IE1102© IASCF9 The liability component of a compound financial instrument (for example aconvertible bond) is measured at a discount to the amount repayable on maturity(see IAS 32...

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Tài liệu Chuẩn mực kế toán quốc tế IAS 16 doc

... necessaryconsequential amendments to IFRS 1, IAS 14, IAS 34, IAS 36, IAS 37, IAS 38, IAS 40, SIC-13, SIC-21, SIC-22 and SIC -32. IAS 161136© IASCF33 If there is no market-based evidence of ... change in an accounting estimate in accordance with IAS 8. IAS 16© IASCF 1125International Accounting Standard 16 Property, Plant and Equipment (IAS 16) is set out inparagraphs 1–83 and the Appendix. ... using the cost model for investment property inaccordance with IAS 40 shall use the cost model in this Standard. IAS 16 BC© IASCF 1149BC6 The Board ultimately decided that the separate recognition...

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